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The Spanish official journal (BOE) of 13 January 2007 published Royal Decree 2/2007 regulating the issuing of reports on the fulfilment of the scientific and technological requirements, for the purposes of applying and interpreting tax deductions for research, development and technological innovation projects.

This Royal Decree appoints the Institute for the Diversification and Saving of Energy, IDAE (Instituto para la Diversificación y Ahorro de la Energía) as the body competent to issue binding reports on projects relating to energy efficiency and the rational use of energy. It also gives it responsibility for supporting the diversification of sources of supply and stimulating the use of energy from renewable sources.

Related documents:

Royal Decree 1432/2003, 21 November 2003, regulating the issuing by the Ministry of Science and Technology of report on the fulfilment of the scientific and technological requirements, for the purposes of applying and interpreting tax deductions for research, development and technological innovation projects. Look it up in the Spanish official journal BOE no. 286 of 29/11/2003.

Royal Decree 2/2007, 21 January 2003, amending Royal Decree 1432/2003, 21 November 2003, regulating the issuing of report on the fulfilment of the scientific and technological requirements, for the purposes of applying and interpreting tax deductions for research, development and technological innovation projects. Look it up in the Spanish official journal BOE no. 53 of 2/3/2004.

For more information about any of these topics you can contact us at ciudadano@idae.es